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repaid. Treat loan payments sent directly to the educa- tional institution as paid on the date the institution credits the student's account. Student withdraws from class(es). You can claim an American opportunity credit for qualified education expen- ses not refunded when a student withdraws. Qualified Education Expenses For purposes of the American opportunity credit, qualified education expenses are tuition and certain related expen- ses required for enrollment or attendance at an eligible educational institution. Eligible educational institution. An eligible educational institution is generally any accredited public, nonprofit, or proprietary (privately owned profit-making) college, uni- versity, vocational school, or other postsecondary Figure 2-1. Can You Claim the American Opportunity Credit for 2022? Yes No No Yes Yes No No Yes No No No No Yes Yes Yes No Yes Yes Yes Did you pay qualified education expenses in 2022 for an eligible student?* Did the academic period for which you paid qualified education expenses begin in 2022 or the first 3 months of 2023? No Is the eligible student you, your spouse (if married filing jointly), or your dependent you claim on your tax return? Are you listed as a dependent on another person’s tax return? Is your filing status married filing separately? For any part of 2022, were you (or your spouse) a nonresident alien who didn’t elect to be treated as a resident alien for tax purposes? Is your modified adjusted gross income (MAGI) less than $90,000 ($180,000 if married filing jointly)? Did you use the same expenses to claim a deduction or credit? Were the same expenses paid entirely with a tax-free scholarship, grant, or employer-provided educational assistance? Did you or someone else receive a refund of all the expenses? You can claim the American opportunity credit for 2022.** *Qualified education expenses paid by a dependent you claim on your tax return, or by a third party for that dependent, are considered paid by you. **Your education credits may be limited to your tax liability minus certain credits. See Form 8863 for more details. You can’t claim the American opportunity credit for 2022. Chapter 2 American Opportunity Credit Page 13